https://www.taxtmi.com/caselaws?id=19996 Rejection of agricultural income accounts was sustained because the books of account and crop register were found unreliable, having been prepared at a stretch and not maintained in the regular course of business. The assessee failed to explain the sharp fall in yield or to produce satisfactory evidence for the claimed expenses, and the slaughter-tapping agreement was treated as doubtful because it was unregistered, undated on stamp paper, and not produced during inspection. In these circumstances, the authorities were entitled to estimate income by reference to comparable nearby estates, and the High Court held that these factual findings disclosed no error of law warranting revision. en-us Thu, 24 Jun 1993 00:00:00 +0530 Wed, 11 Nov 2009 10:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19996 Rejection of agricultural income accounts was sustained because the books of account and crop register were found unreliable, having been prepared at a stretch and not maintained in the regular course of business. The assessee failed to explain the sharp fall in yield or to produce satisfactory evidence for the claimed expenses, and the slaughter-tapping agreement was treated as doubtful because it was unregistered, undated on stamp paper, and not produced during inspection. In these circumstances, the authorities were entitled to estimate income by reference to comparable nearby estates, and the High Court held that these factual findings disclosed no error of law warranting revision. Case-Laws Income Tax Thu, 24 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19996